中华人民共和国主席令(第六十二号)
蓝色柳林财税室·2025-10-29 08:45

Core Points - The article discusses the modification of the Environmental Protection Tax Law in China, specifically the introduction of a pilot program for taxing volatile organic compounds (VOCs) emitted by enterprises and other operators [2][3]. Group 1: Legislative Changes - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law to include a new provision for taxing VOCs, which will be implemented through a pilot program [2]. - The State Council is tasked with establishing the pilot program's implementation methods, which will be reported to the National People's Congress Standing Committee for record [3]. Group 2: Taxation Framework - The amendment allows the State Council to set reasonable tax ranges and amounts based on the characteristics of VOCs, improve monitoring technologies, and enhance collaboration to expedite the pilot program [2]. - The pilot program will be reviewed within five years of its implementation, with recommendations for legal amendments to be submitted to the National People's Congress Standing Committee [3].